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International Journal of Social Sciences and Humanities
Available online at http://sciencescholar.us/journal/index.php/ijssh
Vol. 3 No. 2, August 2019, pages: 250~260
e-ISSN: 2550-7001, p-ISSN: 2550-701X
https://doi.org/10.29332/ijssh.v3n2.324
250
Meaning of Cost Components and Cost Magnitude Determining
Tender Prices: A Study on CV. RG
Ni Putu Pradnyani Paramita a, I Putu Sudana b, I.G.A.N. Budiasih c, Herkulanus Bambang Suprasto d
Article history: Received 09 December 2018, Accepted: 30 April 2019, Published: 27 August 2019
Correspondence Author a
Abstract
The cost was the basis for management in determining the selling price of a
product or service. In construction service companies, the cost determining is
important. It will affect the value of the tender proposal submitted to get the
job. CV. RG is a construction service company provides services in the civil and
building fields. CV. RG, of course, has often participated in tenders. The problem
is the company often suffer losses. The company’s success rate is still relatively
low. The company participates in a tender, costs, and efforts arise in preparing
the tender. In conducting costing, there are at least two aspects must be
considered. It is namely the cost component and cost magnitude. This study
uses a phenomenological approach to gain an understanding of decision
holders about a reality based on experience. The interpretative phenomenology
method is suitable to be used due to the researcher wants to reveal and
understand how the decision holders. CV. RG means cost component and cost
magnitude is in the process of price-determining the tender proposal. The
results of the research analysis showed that in determining the cost
component. The informant felt complicated due to the situation at hand. The
dilemma feelings also accompanied the informants in determining the cost
magnitude of the tender proposal. The meaning of this informant can also be
explained because of motives and in order to motives that underlie the
informant actions.
Keywords
interpretative;
meaning;
phenomenology analysis;
schutz phenomenology;
tender offer;
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SS Journals Published by Universidad Técnica de Manabí.
This is an open-access article under the CC BY-SA 4.0 license
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a Udayana University, Denpasar, Indonesia
b Udayana University, Denpasar, Indonesia
c Udayana University, Denpasar, Indonesia
d Udayana University, Denpasar, Indonesia
IJSSH e-ISSN: 2550-7001 p-ISSN: 2550-701X
Paramita, N. P. P., Sudana, I. P., Budiasih, I., & Suprasto, H. B. (2019). Meaning of cost components and cost
magnitude determining tender prices: A study on CV. RG. International Journal of Social Sciences and Humanities,
3(2), 250-260. https://doi.org/10.29332/ijssh.v3n2.324
251
Contents
Abstract ........................................................................................................................................................................................................ 250
1. Introduction ........................................................................................................................................................................................ 251
2. Materials and Methods ................................................................................................................................................................... 252
3. Results and Discussions ................................................................................................................................................................. 253
4. Conclusion ............................................................................................................................................................................................ 257
Acknowledgments ............................................................................................................................................................................ 258
References ............................................................................................................................................................................................ 259
Biography of Authors ...................................................................................................................................................................... 260
1. Introduction
Costs are the basis for management in determining the selling price of a product or service. Cost is a factor
within the company will affect the selling price other than the quality level factor of the goods or services
produced. The factors outside the company are factors that are not costs, such as the economic state, market
demand, and supply, actions or reactions of competitors, government supervision, and others. The two
factors will greatly influence the determination of selling prices. In determining the selling price with the
concept of costs, costs can provide information on the lower limit of a price. It must be determined by the
company for a product or service.
Determining the selling price of a product or service is an important management decision. The price set
must be able to cover all costs to get the profit expected by the company. Choosing the most appropriate price
for the product or service produced is a manager’s decision. It is quite difficult. Due to the price-setting affects
company development. According to Horngren et al., (2012), there are three main things that affect sales
price decisions. They are namely customers, competitors, and costs. In construction service companies, the
cost determining is important because it will affect the value of the tender proposal submitted to get the job.
CV. RG is a construction service company. It provides services in the civil and building fields. As a
company, they always associated with government projects. It is very dependent on tenders to obtain
projects. CV. RG, of course, has often participated in tenders. However, the problem is companies often suffer
losses. The company’s success rate is still relatively low. If a company participates in a tender, costs, a nd
efforts arise in preparing the tender. Thus, if the company loses when it follows the tender. There will be
wasted costs and efforts. These costs and wasted efforts can be a significant burden on the company.
In conducting costing, there are at least two aspects must be considered. They are namely the cost
component and cost magnitude. Cost component is related to what costs will be included when calculating
the selling price. The cost magnitude considers the number of costs. It can be borne by the company when
setting the selling price. This also applies to determine the price of a tender proposal to a contracting
company. Cost component and cost magnitude can be very subjective for each decision holder, resulting in
tender proposals with different costs. Shrestha et al., (2013), stated that cost magnitude in contractor
companies is influenced by project size, project complexity, and schedule.
Subjectivity to the cost component and cost magnitude aspects experienced by the decision holders is
strongly influenced by their beliefs. It can be explained by the theory of planned behavior (TPB). It states
humans are rational creatures and use information that is possible for them systematically. According to
Ajzen (1991), the main factor in TPB is the intention of individuals to show the behavior given. Intention is
assumed to capture motivational factors that influence behavior, an indication of how someone wants to try,
how much effort they plan in urging, in order to show their behavior. The subjectivity of the decision holders
in CV. RG in determining the tender proposal is strongly influenced by the meaning of the cost component and
cost magnitude itself which then affects the price of the company’s tender proposal. Thus, a study of how the
tender proposal decision-makers in CV. RG means that aspects of cost component and cost magnitude are
important to do.
Smith & Osborn (2015), interpretative phenomenology analysis (IPA) is a qualitative approach aims to
provide a detailed examination of the personal experiences they have undertaken. In IPA, the researchers try
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to understand participants who try to understand what is happening to them. IPA recognizes the
phenomenological commitment to examine a topic, as far as possible, in its own way (Smith & Eatough,
2008). IPA involves an interpretative process on the part of researchers and participants. IPA requires
intensive qualitative analysis of participant’s personal details. Therefore, the most common data collection
methods are in-depth interviews and semi-structured. IPA is usually carried out at relatively small sample
sizes sufficient to realize IPA (Smith, 2011; Putri & Sujana, 2018).
This study uses a phenomenological approach to gain an understanding of decision holders about a reality
based on experience. The interpretative phenomenology method is suitable to be used. Due to the researcher
wants to reveal and understand how the decision holders in the CV. RG means cost component and cost
magnitude in the process of determining the price of a tender proposal. Interpretative phenomenology is
expected to be able to provide answers to research problems. It is centered on two aspects namely (1) how
the drafting and decision-making proposals interpret the cost aspects of determining the tender price; and
(2) under what conditions/situations they obtain such an interpretation.
Appropriate cost determination is important in implementing an efficient inventory control system
(Berling, 2008). Determination of costs is also important in determining pricing strategy. Ingenbleek (2015),
suggested pricing strategies for sustainable products enable producers to minimize the potential competitive
losses they suffer. Due to they have to cover additional costs for sustainability. The study revealed six
different strategies built on three mechanisms: cost-based prices combined with price equity, increasing the
desire to pay through perceived quality, and price stability compensated for scale or learning effect.
Khanh et al., (2018), determining a reasonable selling price to produce business efficiency is one of the
most important issues in corporate governance. When making pricing decisions, managers rely on a variety
of sources of information but must not ignore cost information. Fixed costs can be a sunk cost. It can affect
competitive pricing decisions. Increasing the number of fixed costs can turn profits into losses and affect
short-term pricing decisions (Tversky & Kahneman, 1991).
Nimer et al., (2015), stated pricing decisions cannot be made in a vacuum. However, it must consider the
impact on the nature of the products and services offered and the extent to which they can be promoted. It
can be seen that in making a pricing decision, in addition to costing must also consider other impacts of the
products or services we offer. Research on cost with a phenomenological approach has not been done more.
Research with the phenomenology of Komalasari et al., (2019), for example, which tries to uncover how
Balinese career-woman accountants carry out harmonization of accountability practices. This study reveals
the meaning of the practice of accountability for the knowledge and understanding of Balinese career women
is known to be derived from the values of indigenous philosophies, cultures, and religions are in their
environment.
Having seen the phenomena that arise in the company, the researchers feel interested to further study the
phenomena that occur. This research is important because the cost component and cost magnitude have an
important role in determining the price of a tender proposal submitted in a contracting company. A tender
proposal is key to getting a job for a contractor. This research is expected to be able to contribute to thinking
about the importance of cost components and cost magnitude in determining tender prices. The research is
expected to contribute to the CV. RG when considering tender pricing.
2. Materials and Methods
This study uses primary data obtained directly from the research location. Data is obtained direct
interviews with research informants namely the decision-makers of the tender. Secondary data is also needed
is the company documents in the form of tender documents and tender lists that are followed by the
company.
Methods of data collection and processing
The researcher became a research instrument to collect data. Data collection is done by interview and
observation. The interview is semi-structured. It means the researcher has made the initial questions.
However, it can be developed during the interview. As a guiding question when conducting interviews is how
IJSSH e-ISSN: 2550-7001 p-ISSN: 2550-701X
Paramita, N. P. P., Sudana, I. P., Budiasih, I., & Suprasto, H. B. (2019). Meaning of cost components and cost
magnitude determining tender prices: A study on CV. RG. International Journal of Social Sciences and Humanities,
3(2), 250-260. https://doi.org/10.29332/ijssh.v3n2.324
253
the informants interpret the cost component and cost magnitude in their experience determining the price of
the tender proposal and under what circumstances the informants interpret it as like. Observation is done by
coming directly to the company to see the documents needed. After the interview is done, the next step is to
process the recording of the interview to be used as an interview manuscript. After th at, an interview analysis
manuscript is carried out in the form of thematic analysis.
Method of data presentation and analysis
Interview manuscripts were analyzed using IPA. In general, IPA provides flexible guidelines that can be
adopted by researchers based on research objectives. In this study, adopting IPA according to Pietkiewicz &
Smith (2014), consists of four stages, namely multiple reading and making notes, transforming notes into
emergent themes, and seeking relationships and clustering themes, and writing up. Then, the results of the
analysis are interpreted using the Schutz phenomenology approach. Presentation of the results of data
analysis will be presented like any other qualitative research in the form of narrative texts.
3. Results and Discussions
Access and Relationship
This research will be meaningless if the informant does not want to open up with the researcher. As we
already know in qualitative research the closeness to a research location is the key to conducting research.
The researchers know this company when researchers are still studying S1 (bachelor degree) then doing
research in the CV. RG. Wherein, the owner is an acquaintance of the researcher’s parents. The informants
used in this study were the tender decision holders. The two people are KP as the owner of the company and
the US as the director and technical person in charge. In getting to know the two in this study, it is not difficult
for researchers because researchers and informants have known each other before.
Research ethics in collecting data
In this study, researchers as best as possible to maintain ethics during the research process. Ethics does
not only take place during interviews but also includes communication. During communication to deepen
research, researchers as best as possible not to force to ask questions when there are things that are not clear
if the informant is felt in a busy condition. When conducting interviews the researchers also tried not to
interrupt every informant’s conversation. Thus, the informant felt comfortable telling stories. In addition, in
order to maintain the confidentiality of informants, researchers disguised the company name and informant
name in the form of initials only. This is important because in some interview passages there are statements
that might be offensive to others.
Validity data
Shinebourne (2011), IPA commitment is demonstrated throughout the research process, from selecting
samples that may require persistence in accessing potential participants, through a commitment to engaging
with participants with sensitivity and respect and commitment to present a detailed and thorough analysis.
Smith & Osborn (2015), suggested several criteria for assessing internal validity and the reliability of
qualitative research. There are two important criteria in assessing the validity and reliability of qualitative
research, namely internal coherence and presentation of evidence. In this study, in order to ensure trust in
the study, interview manuscripts were shown to participants to ensure that the compiled manuscripts
reflected appropriate meanings. At that time, the informant also gave explanations again in several sections to
increase the understanding of researchers.
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Steps on data sorting
1) Multiple reading and making notes. In the early stages, it involves reading as close as possible to a
number of manuscripts that are repeated. If you use an audio recording, it is also recommended to
listen repeatedly. This helps the researcher to recall the atmosphere of the interview and the setting
took place. Every reading and recording allows new insights to emerge. At this stage, researchers can
take notes about their observations and illustrate interview experiences or other thoughts and
comments.
2) Transforming notes into emergent themes. At this stage, the researcher is paying more attention to the
notes given than the transcript. The aim is to transform notes into themes. The researchers formulate
concise phrases that are slightly higher in the level of abstraction. It may be closer to psychological
conceptualization. The transformation of the initial notes into themes was carried out throughout the
interview manuscripts.
3) Seeking relationships and clustering themes. The next step is to look for relationships between themes,
group them together based on conceptual equations, and provide each group with a descriptive table.
Some themes may be issued at this stage if they do not fit the structure built in the study or have a
weak evidence base. Grouping themes can be seen in the following Diagram 1 and Diagram 2:
Diagram 1. Complicated feelings in determining cost components
COMPLICATED
This is where we have to be really
calculating because there are so many risks
going forward that we don't know. Do not
let us later norokin (loss), especially if at the
contractor we must be able to calculate if
we can profit it for future use (M-KP.07)
For costs other than direct project costs,
we have to pay office staff, field staff, we
have to take into account what is usually
in the tender document, the name is
overhead (M-KP.09)
If the tender document is only
labor, wages are equal to
materials, the administration is
not included (M-AS.08)
Yes indeed, for administrative costs,
it is the responsibility of the
contractor or the winner, not
included in the meaning paid by the
government which is only stated in
the contract (M-AS.10)
Yes, we counted the overhead,
meaning that from there we
have calculated the
percentage of our offer for the
fee after becoming a winner
(M-AS.11)
IJSSH e-ISSN: 2550-7001 p-ISSN: 2550-701X
Paramita, N. P. P., Sudana, I. P., Budiasih, I., & Suprasto, H. B. (2019). Meaning of cost components and cost
magnitude determining tender prices: A study on CV. RG. International Journal of Social Sciences and Humanities,
3(2), 250-260. https://doi.org/10.29332/ijssh.v3n2.324
255
Diagram 2. Dilemma on determining cost magnitude
4) Writing Up. The analysis involves writing a narrative account of the research. This usually involves
taking the themes identified in the final table and writing them down one by one. The theme table
opens a persuasive account that explains to the reader the importance of the experiences discovered
during the analysis process. The final writing includes the participant’s account of his/her experience
and the interpreter’s interpretation.
Informant Interpretation
Informant’s perspective on determining cost components
In determining the tender price, the informant will take into account the number of costs that will be
incurred related to the project package that will be taken. Each project has its own RAB and the company
must be able to calculate carefully. In fact on the CV. RG, there are costs cannot be included in the tender offer
document. The costs entered by the informant are a direct cost component in the project. In making the
tender offer, the informant must first pay attention to the HPS issued by the committee. This is based on
information from US informants, unlike the following:
“If the tender document is only labor, the salary is equal to materials, the administration is not included”
(M-AS.08)
“The conditions are indeed like that” (M-AS.09)
“Yes, for administrative costs, it is the responsibility of the contractor/winner, it is not included in the
meaning paid by the government which is only stated in the contract” (M-AS.10)
A similar matter was also mentioned by KP informants regarding the cost components included in the
tender proposal document:
“If the tender permitted by the government is the only cost, material costs are equal to labor costs. This is
where we have to be really calculating because there are so many risks going forward that we don’t know .
We don’t want to be norokin, especially if it’s at the contractor, we have to be able to calculate if we can
profit from it for the next year” (M-KP.07)
In making a tender offer, it turns out that administrative costs are not taken into account. This is in
accordance with Latupeirissa (2009), indirect costs are not explicitly stated in the format of the fee offer
DILEMMA
If tiang (I) is always trying to spin the
money from every term. Like those in
Nusa, usually don't call Mbok Mang,
who has boat X as well, always take it
there, if the price is a bit expensive
but because we want to be helped
too (M-KP.23)
Apart from the fact that the price
from our supplier is rather high,
maybe tiang (I) do not want to just
win (M-KP.24)
Do not let us later norokin (loss),
especially if at the contractor we must
be able to calculate if we can profit it
for future use (M-KP.07)
In that field, there are
many things that
cannot be predicted
(M-KP.04)
Because if you think if you go down
too much later, do you not use staff
salaries, office operations, it all must
be covered too. tiang asal maan gen
gae (as long as I get a job) (M-24) KP.
From there it has been
assumed that our
partners can cover the
administrative costs.
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letter. Administrative costs to support the implementation of the project are only calculated based on the
contractor’s estimate. Then, how much is the administration fee?
“There are administrative-related costs like we are obliged to register laborers joining BPJS, we have to pay
whether we want it or not. If it has not been paid yet, we cannot sign the SPK, then we have to pay for
collateral as well, material support, now we are all responsible contractors. Even though it is not included
in the tender document, we must pay it all if we want to get the project” (M-KP.08)
If you look at what has been said, it appears that in determining the cost component is quite complicated.
Determination of cost components by the informant cannot arbitrarily include indirect cost components.
What is experienced by the informant becomes complicated because the determination of the cost component
in addition to following existing rules, the informant must also not ignore the cost component that is indirect.
The existence of indirect costs is then calculated from the overhead the company adds to each work item.
“Yes, we counted the overhead, it means that from there, we have calculated the percentage of our bid for that
fee after winning” (M-AS.11)
Informant’s perspective on determining cost magnitude
Calculating the price of a tender proposal, it is no less important than the informant must determine the
cost magnitude of the tender proposal. Each cost component has been determined by the informant, then the
amount of the fee will be calculated in the tender proposal. The method used by the informant to determine
the cost magnitude is as follows. “That, we must know first what is the price of the material that is roughly
needed, then we try to find a foreman with a handyman if this brave project how much. After that, then we
can predict how much we want to bargain for. Usually, tiang (I) also determine it” (M-KP.20). Aside from the
information obtained by the informant, cost magnitude also pays attention to the experiences of fellow
contractor informants.
“The other companies s/he can bargain for are many people who are maan gen gae (as long as they get a
job), they don’t know what the terrain is. High bargain, just so I can get a job. We as those who know the
location, do not dare to be so. Many contractors do not know the location, as soon as new road projects get
there and are shocked, how come this is how it is like that, no longer does it count at the beginning.
Ngudiang nyemak gae maan tuyuh gen (for what taking work can only be a hassle), we don’t want to be like
that” (M-KP.22)
In determining tender prices, in addition to calculating estimated costs, it is also important to consider factors
beyond costs. European Commission (1998), stated that the cost of a project is highly dependent on various
factors. These factors such as project specifications, location, the form of procurement/contract, location
characteristics, new build or improvement, tax liabilities, timescale, and inflation. In addition to the factors
mentioned above, the informant also has other considerations in determining the cost magnitude:
“If tiang (I) am always trying to spin the money from every term. Like those in Nusa, usually don’t call
Mbok Mang, who has boat X too, always take it there, if the price is a bit expensive but because we want to
be helped too” (M-KP.23) “Another consideration, tiang (I) do not want to be like the other jor-joran
(drastically) reduce the price like that huh, because if you think if you go down too much later do not use
staff salaries, office operations, it all must be covered too. I don’t want asal maan gen gae (just get a job)”
(M-KP.24)
The statement conveyed by the informant refers to the dilemma experienced by the informant when
determining the cost magnitude because the determination of the cost magnitude is very influential on the
tender price. The dilemma faced by the informants is related to the desire to keep also maintaining good
relations with suppliers who have helped so far. However, on the other hand, the tender price set by the
company is higher.
IJSSH e-ISSN: 2550-7001 p-ISSN: 2550-701X
Paramita, N. P. P., Sudana, I. P., Budiasih, I., & Suprasto, H. B. (2019). Meaning of cost components and cost
magnitude determining tender prices: A study on CV. RG. International Journal of Social Sciences and Humanities,
3(2), 250-260. https://doi.org/10.29332/ijssh.v3n2.324
257
Researcher interpretation
From the results of the interviews, the informants then grouped themes related to understanding cost
components and cost magnitude. Using the Schutz phenomenology (Schutz, 1967), we can see the motives
that underlie the informant’s understanding in each theme:
1) Informant’s perspective on determining cost components. In this theme, the informant explained the
determination of the cost component when calculating the tender price. For informants the
determination of the cost component becomes complicated by the situation there are rules that limit it.
The complicated feeling felt by the informants is because the cost components allowed in the tender
are only direct, whereas, in reality, indirect costs also have an important role for the informant.
regarding Schutz’s phenomenology approach, it can be seen that the motives that influence informants
in interpreting cost components are:
a) Because motives. In interpreting the cost component of the informant is influenced by the
experience of the tenders that have been passed and the rules set by the tender committee. In
covering indirect costs, the informant calculates from overhead. This overhead is calculated by the
informant also based on the informant’s past experiences.
b) In order to motives. Even though the informants were complicated in determining the cost
component, the informants still had the same goal of winning the tender. Regarding the
predetermined cost component, the informant wants to be able to win the tender that was
followed.
2) Informant’s perspective on determining cost magnitude. Determination of cost magnitude by the
informant caused a feeling of a dilemma. This dilemma is caused by the informant having other
considerations in determining the cost magnitude itself. The cost magnitude by the informant is also
based on the desire of the informant to maintain good relations with suppliers who have provided
payment relief so far. However, then, it is the cause of the high price of the proposed tender. The
dilemma was also shown when the informant also repeatedly stated that s/he did not want to just win.
Motives that appear in determining cost magnitude for informants are:
a) Because motives. When participating in the tender, the informant did not want to just get a job. This
is due to her/his past experience in projects that s/he has handled, in fact, incurred costs that were
unplanned. This past experience is the informant’s motive when determining cost magnitude.
b) In order to motives. Determination of cost magnitude in tenders by informants has a goal, namely,
they do not want to even bear the loss later by forcing a low tender proposal price. In addition, the
determination of the informant’s cost magnitude is also based on the desire of the informant to
maintain good relations with suppliers who have been helping a lot.
4. Conclusion
In setting the tender price, the informant means determining the cost component as something that feels
complicated. This meaning arises because in determining the cost component of the informant is limited by
rules that only allow direct costs only in the tender proposal. In reality, indirect costs also play a role for
informants, therefore, indirect costs are the full responsibility of the informants. Then, cost magnitude is also
important in determining tender prices. Informants feel a dilemma when determining cost magnitude. This
meaning of dilemma arises because the informant has special considerations in determining the cost
magnitude. In addition to wanting to maintain good relations with suppliers, the informants also did not want
to be just from winning.
For further researchers, it is hoped that they can better understand the object of research to be studied. It
would be better if the meaning of the costs in determining the tender proposal price was not only seen from
one company and could add research informants. In addition, the limited time of research causes not all
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realities can be revealed in this study. Thus, future researchers are expected to be able to further explore
other realities in order to enrich the results of the research.
Acknowledgments
The authors would like to acknowledge the editor of IJSSH for their valuable time, support, and advice.
IJSSH e-ISSN: 2550-7001 p-ISSN: 2550-701X
Paramita, N. P. P., Sudana, I. P., Budiasih, I., & Suprasto, H. B. (2019). Meaning of cost components and cost
magnitude determining tender prices: A study on CV. RG. International Journal of Social Sciences and Humanities,
3(2), 250-260. https://doi.org/10.29332/ijssh.v3n2.324
259
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e-ISSN : 2550-7001 p-ISSN : 2550-701X
IJSSH Vol. 3 No. 2, August 2019, pages: 250~260
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Biography of Authors
Ni Putu Pradnyani Paramita, SE was born on December 4th, 1994 in Denpasar. She
is a college student in the master of accounting at faculty of economics and
business, Universitas Udayana. She lives at Jl. Tunjung Sari Perumahan Alam Sari
Permai No. L.27, Denpasar. She graduated her bachelor degree in Accounting
from Atma Jaya Yogyakarta University.
Email: paramitapradnyani@gmail.com
Dr. I Putu Sudana, SE., MSAcc., Ak., CA was born on July 20th, 1962, in Badung. He
is an associate professor in the Faculty of Economics and Business, Udayana
University. He lives at Jl. Gatotkaca No. 8, Sedang, Badung (80352). He graduated
his bachelor degree in Accounting from Udayana University. He finished his
Master of IPA Accounting at University of Colorado and his doctorate in Brawijaya
University.
Email: iputusudana@unud.ac.id
Dr. I Gusti Ayu Nyoman Budiasih, S.E., M.Si., CSRS., CSRA was born on January 15th,
1969 in Denpasar. She is a lecturer in the faculty of economics and business,
Universitas Udayana. She lives at Jalan Dukuh I No. 10 Gatsu, East Denpasar. She
graduated her bachelor degree in Accounting, Udayana University. She finished
her Master of Financial Accounting at Gajah Mada University. She completed her
doctorate degree in Brawijaya University.
Email: iganbudiasih17@gmail.com
Dr. Drs. Herkulanus Bambang Suprasto, M.Si., Ak., CA was born on August 28th,
1963, in Denpasar. He is a lecturer in the faculty of economics and business,
Udayana University. He lives at Jl. Kusuma Bangsa II, Denpasar. He graduated his
bachelor degree in Accounting, Airlangga University. He finished his Master of
Financial Accounting at Gajah Mada University. And he finished his doctorate at
Brawijaya University.
Email: herculanusbambang2017@gmail.com
